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随着社会的发展,基础设施建设规模越来越大,公路养护事业也随之壮大起来。我国公路事业单位作为公路管理的基层服务机构,其管理体制的改革越来越重要,特别是在公路养护财务的管理与核算上,需要积极创新。目前,由于我国各省、市、区的经济发展水平存在差异,所以,在公路养护财务管理和核算方面也有很大差异性。为了进一步促进我国经济建设,全国经济水平均衡发展,需要进一步完善公路网络,投入更大的公路养护资金,创新公路养护财务管理与核算的体制和方法,进而使公路建设事业更加符合我国社会主义现代化建设要求。
With the development of society, the scale of infrastructure construction is getting larger and larger, and the highway maintenance business also grows stronger. As the grass-roots service agencies of highway management, the reform of the management system of our country’s highway institutions is more and more important, especially in the management and accounting of the highway maintenance finance, which needs to be actively innovated. At present, due to the differences in the level of economic development in various provinces, cities and districts in China, there are also great differences in the financial management and accounting of highway maintenance. In order to further promote China’s economic construction and the balanced development of the national economy, it is necessary to further improve the road network, devote more funds for road maintenance and innovate the systems and methods of financial management and accounting of highway maintenance so as to make the road construction more in line with the socialist modernization in our country Construction requirements.